1 January 

Removal of VAT exemption on private school fees

31 January 

Safety and security declarations for EU imports 

19 March 

Reserved Investor Fund (RIF) regime now available

20 March

Technical changes to the decommissioning regime to facilitate the change of use of oil and gas fields for the purposes of carbon capture use and storage projects take effect

6 April

• CGT rate for Business Asset Disposal Relief and Investors' Relief up to 14%​ from 10%
• Carried interest CGT rate up to 32%​
• Non-dom replacement regime begins
• Now no longer possible for individuals to claim most pension lifetime allowance enhancements or protections
• Favourable tax treatment for furnished holiday lets to be abolished, subject to some transitional measures
• The employers NICs rate rises from 13.8% to 15.0% and earnings threshold at which employers start paying NICs is cut from £9,100 to £5,000.
• Tax returns for individuals, trusts and estates to require amounts in respect of cryptoassets to be separately identified for CGT. 

31 August

Companies House are now able to disclose information about trusts on request

1 September

New offence of the failure to prevent fraud (including tax fraud) comes into effect